会计法和会计准则中没有对应收账款的坏账准备和存货跌价准备的计提时限以及比例做出硬性规定,这几项的会计处理通常是依靠惯例来进行的。事实上,每个公司应收账款收回的可能性各不相同,存货在市场上的行情也有好有坏,再加上其他各种不可预见的情况,确实不适合用统一的会计原则 Accounting methods and accounting standards do not make any hard and fast rules on the provision for bad and doubtful debts of accounts receivable and the provision for impairment of inventories. The accounting treatment of these items is usually based on usual practice. In fact, the possibility of recovering accounts receivable varies from company to company, and there is a good or a bad stock market in the market. Coupled with a variety of other unforeseen circumstances, it is indeed not suitable for a unified accounting principle